2021 (12) TMI 381 - CESTAT BANGALORE

CENVAT Credit - various input services - Hospitality services - pest control services - Commercial or Industrial construction service - Repair/servicing of motor vehicles services - AMC services - Services in respect of printing and issue of Meal vouchers‖ to the employees - Supply of Tangible Goods services - AMC of passenger elevators - Horticultural consultancy at various places - Maintenance of garden and fixing of agriculture artificial grass - Laying and maintenance of milestones - Installation, commissioning and maintenance of Public Address System in the factory - Goods sent for job work services - Maintenance of mason’s shed services - Apply of sky/street lights and fixing of roof sheeting services - Services received for own aircraft - Repair and maintenance of non-factory building, electrical installation and installation of rapid doors - Architect service - Laying, maintenance and repair of railway service - Manpower Supply services - Cleaning Services - Excavation of earth, roof work, sheeting work, PCC and RCC work of the buildings within the factory - Advertising Services - Air Travel Agent services - Airport services - Banking and Financial services - Business Support Services - Cargo Handling Services - Chartered Accountant Service - Convention Hall (Renting) services - Custom House Agent services - Goods Transport by Road - Health Care Services - Information Technology and Software services - Intellectual Property services - Interior Decorator services - Membership of Club or Association services - Port services - Sponsorship services - Survey and Map Making services - technical Testing and Analysis services - technical Inspection and Certification Service - Telecommunication services - HELD THAT:- It appears that the definition of input service did give vast connotation before or after amendment making the services used directly or indirectly, in or in relation to the manufacture of the final products. Only change made after amendment is that certain services are excluded. Various High Courts have interpreted to Rules to have a wider connotation rather than the constrictive view taken by Revenue.

Hon’ble High Court of Bombay in the case of M/S. COCA COLA INDIA PVT. LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE, PUNE-III [2009 (8) TMI 50 - BOMBAY HIGH COURT] has held that the manufacturer is entitled to take credit on services used directly or indirectly, in or in relation to manufacture and clearance of the final products up to the place of removal and on various services as illustrated in the inclusive part of the definition; further they held, in the case of CCE, NAGPUR VERSUS ULTRATECH CEMENT LTD., [2010 (10) TMI 13 - BOMBAY HIGH COURT], that the definition of input service read as a whole makes it clear that the said definition not only covers services, which are used directly or indirectly in or in relation to the manufacture of final product, but also includes other services, which have direct nexus or which are integrally connected with the business of manufacturing the final product.

The appellants have correctly availed the credit on various disputed services - Appeal allowed - decided in favor of appellant.